Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (6) TMI 852

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. ORDER The appeal filed by the appellant was rejected by the Commissioner (Appeals) as time-barred since the appeal filed was beyond the condonable period. 2. The learned counsel submits that the impugned Order-in-Original was sent to them by speed post which was never received by them. Subsequently when one of their officers had gone to the Range office, they came to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Pvt. Ltd. v. Union of India [2012 (279) E.L.T. 353 (HC-Bom.)] 3. Since the issue falls within a very narrow compass, we consider that the pre-deposit should be waived and appeal itself should be taken up for consideration. 4. We find that the submissions made by the learned counsel are valid. Since the delivery of Order-in-Original was made by dispatch through speed post which has alr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates